La mise en oeuvre de la taxe sur la plus-value dans le canton de Fribourg

The book "The Implementation of Capital Gains Tax in the Canton of Fribourg" offers a comprehensive and systematic analysis of the application of capital gains tax in the Canton of Fribourg. It addresses the legal foundations according to Article 5 of the LAT and explains the various aspects of the tax, including the scope, calculation, and procedural issues. The author, François Piller, tackles practical questions and provides well-founded answers, supported by concrete examples. The clear structure of the book enables readers to better understand and apply the complex topics of capital gains taxation. The publication also takes into account the recent legal changes that came into effect on October 1, 2023, thus providing current information for professionals in the fields of economics and law.